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    <title>表格的制作</title>
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<body>
    <div id="zong">
    <div id="one"><div id="first"><span>费用报销单</span></div></div>
    <div id="two">
    <div id="shijian"><span>报销日期&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp年&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp月&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp日</spa>
   </div> <span>附件&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp张</span></div>
   <div id="cleaarfix"></div>
   <!--表格-->
   <div id="biaoge">
       
        <table  id="tablea">
           <tr>
               <th>费&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp用&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp项&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp目</th>
               <th>类&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp别</th>
               <th>金&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp额</th>
               <th rowspan="2">负责人（签章）</th>
               <th rowspan="2"></th>
           </tr>
           <tr>
            
            <td></td>
            <td></td>
            <td></td>
           </tr>
            <tr>
               <td></td>
               <td></td>
               <td></td>
               <td rowspan="2">审&nbsp&nbsp&nbsp查&nbsp&nbsp&nbsp意&nbsp&nbsp&nbsp见</td>
               <td rowspan="2"></td>
           </tr>
            <tr>    
               <td></td>
               <td></td>
               <td></td>
             
           </tr>
            <tr>
               <td></td>
               <td></td>
               <td></td>
               <td rowspan="2">报销人（签章）</td>
               <td rowspan="2"></td>
           </tr>
            <tr>
               <td></td>
               <td></td>
               <td></td>
              
           </tr>
            <tr>
               <td>报&nbsp&nbsp&nbsp销&nbsp&nbsp&nbsp金&nbsp&nbsp&nbsp额&nbsp&nbsp&nbsp合&nbsp&nbsp&nbsp计</td>
               <td></td>
               <td></td>
               <td>￥</td>
               <td></td>
           </tr>
           
                <tr>
                    <td colspan="5">核实金额（大写）&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp佰&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp拾&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp
                        万&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp仟&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp佰&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp拾&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp元&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp
                        角&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp分&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp&nbsp￥</td>
                </tr>
               
            <tr>
               <td colspan="5">
                   <table id="tableb">
                       <tr>
                       <td>借&nbsp&nbsp款&nbsp&nbsp数</td>
               <td></td>
               <td>应&nbsp&nbsp退&nbsp&nbsp金&nbsp&nbsp额</td>
               <td></td>
               <td>应&nbsp&nbsp补&nbsp&nbsp金&nbsp&nbsp额</td>
               <td></td>
               </tr>
                   </table>
               </td>

               
           </tr>
           
      </table>

   </div>
   <div id="footer">    
       <div id="footerone"><span>审&nbsp&nbsp&nbsp核</span></div>
       <div id="footertwo"><span>出&nbsp&nbsp&nbsp销</span></div>
   </div>
   </div>
</body>
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